{
  "url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2010/regulation-8",
  "json_url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2010/regulation-8.json",
  "legislation": "uksi/2010/751",
  "legislation_title": "The Tax Credits (Miscellaneous Amendments) Regulations 2010",
  "legislation_url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2010",
  "path": "regulation/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Amendment of the Tax Credits (Claims and Notifications) Regulations 2002",
  "text": "(1) Amend regulation 12(7) as follows.\n(2) Omit the word “or” immediately preceding sub-paragraph (b).\n(3) After sub-paragraph (b) insert—\n“; or\n(c) in the case where the person or persons making a statement described in paragraph (4) state that it is not to be treated as a new claim for tax credit in respect of the tax year beginning 6th April following the period to which the section 17 notice relates.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/751/regulation/8",
    "retrieved_at": "2026-10-29T02:48:11.998771+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}